Conservative radio host Mark Levin mocked President Obama’s condemnation of corporations leaving the United States for better tax rates overseas, exclaiming “Wow, all of a sudden borders matter!”

Levin spoke Thursday with Fox New’s Neil Cavuto about the president’s recent push to shame American companies for moving abroad in search of less-punitive tax rates than those found in the United States.

Like Obama, Levin bemoaned “businesses leaving America to go to socialist European countries” — but his reasoning was quite different than the president’s.

“He’s the problem,” the radio host claimed. “He’s creating the economic conditions in this country where some of these companies are moving their headquarters overseas. Why doesn’t he create the conditions where foreign companies move into the United States?”